The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
In other words, one method may not have underestimated or overestimated values of tibial torsion in relation to the other method. Figure 3 (A) Scatter plot showing the discrepancies between the absolute values of x TTG TTC. (B) Bland-Altman plot showing the balance between positive and negative differences.